Geoeg gercke



(No Model.)

G. GERCKE, Jr. BOOKKBEPING APPARATUS.

Patented Jan. l, N395.

nv vamo/A WITNESSES. @6fm @ma 6 WW/) A TTORNEYS UNITED STATES PATENT @Erica GEORG GERCKE, JR., OF HAMURG, GERMANY.

BOOKKEEPING APPARATUS.

SPEGIFICATIQN forming part of Letters Patent No. 53,928, dated January 1, 1895.

Application tiled October 14, 1893. Serial No. 488,149. (No model.)

To ctZZ whom it may concern,.-

Be it known that I, GEORG GEECKE, J r., of

7, Alsterstrasse, Hamburg, in the German Empire, have invented a new and useful Bookkeeping Apparatus, of which the following is a specification, reference being had therein to the accompanying drawings.

The object of my invention is to avoid the inconveniences arising'from the use of the system known as the American system of bookkeeping, owing to the great width and length of the books, as also the high prices of the same, by means of the apparatus hereinafter described; and in order that my said invention may be particularlydescribed and ascertained, reference is made to the accompanying drawings,in which similar letters of reference indicate corresponding parts.

Figure l is a plan of the apparatus. Fig. 2 is a side view of the cutting frame. Fig. 3 is a section, showing one of the cutting knives attached to the cutting frame. Fig. e is a longitudinal section of Fig. l (the cutting frame being omitted). Fig. 5 is an enlarged sectional view of one of the clips. Fig. 6 is a broken section showing one of the clips lifted.

The apparatus consists of a plate or bed ct formed of Wood, india rubber, celluloid, or other suitable material for giving the entire apparatus the necessary rmness. Upon the plate or bed c, another plate or bed l) is xed, corresponding in length to a, but somewhat narrower. On l), sixteen metal bands or plates c, are secured by means of screws d, leaving a narrow space or groove c between the plates to permit the knives n, of the cutting apparatns l, to pass between the plates. On the metal plates c are fitted hinged clips h i capable of being lifted to the right and left respectively. Each of the clips consists ol a spring fork 7L, secured by a screw g, and to which the plate '1I is hinged at i. Fig. 5 shows the platee' lying down, and Fig. 6 shows the plate i raised.

lo is a small pin or peg which passes or fits into a small hole formed in the underlying plate c in order to strain or stretch out a pa per strip under the clips.

Referring to Fig. 2 an m are guide brackets attached to the cutting frame, as showmwhich x the position of the cutting frame relatively to the longitudinal plates c c. The knives n n are arranged in parallel positions in the frame Z, corresponding with the grooves c between the longitudinal plates c. The frame Z has a metal plate o secured by means of screws 2J in to which the knives n n are attached.

The use of my apparatus is as follows: The entries which have been made in the day-book are copied one after another on separate sheets having a debit and a credit side. By the addition of the sums entered in the daybook,and by the addition of the sums on the sheets, it can easily be seen whether the transfers have been made correctly, as the additions of the sums must always agree. Each sheet is copied in a special copying book and then placed on the apparatus. This is done by raising all the clips and closing them on the sheet, so that all the amounts on the sheet are covered by the clips. By now lifting the clips which cover different accounts of one kind which it is desired to cast up, it is very easy to make the addition of the su ms. The amounts thus obtained indebit and credit for every account are entered behind the respective accounts in a special day book belonging to the book-keeping apparatus. By adding the various sums which have been entered, it can be seen Whether any mistake has been made in transferring. The posting of the ledger is effected every month by entering therein, amounts belonging to each account, after adding them together, as they appear across the page. In doing so, each account is checked, as the debit and credit amounts should agree. After the sheet has been booked, it is cut'into strips by drawing the cutting apparatus across it from left to right. The clips are then raised and the strips divided in the middle so that a separate piece or coupon is obtained for every entry. The coupons are kept in a special drawer according to the accounts and classified alphabetically,.and are used for the purpose of controlling When the accounts are finally settled.

The application of the improved apparatus and of loose leaves or sheets for booking purposes in place of the method heretofore used presents many advantages, viz: -rst, the possibility of applying the typewriter to bookkeeping; second, the avoidance of mistakes,

ICO

which in ordinary book keeping arise, in the making out of accounts, dac., by the method of transferring from one book to another linstead ot resorting to the original accounts; third, the saving and avoidance of copying, doc., and facilitating examination; fourth, the ready means afforded for learning and applying the system of double entry, and the re duction of paper and other book materials; fifth, the entering in the day-book can be taken daily or hourly in hand, so that the book can be properly kept in order day by day and a rough balance promptly taken at any time, and not merely at the end of. the month, as is the case with the existing system of book-keeping; sixth, the Work of making the entries in the day-book can be divided among the employs or given to separate departments; seventh, the book-keeping is clearer, more easily examined and controlled,`* because the account current can be kept subdivided, and when controlling the subdivisions should a discrepancy appear in any one of the balances, a mistake or mistakes must be discovered by bringing together the coupons referring to the accountsin question; eighth, thus errors will only be looked for Where they have been made; and the tedious Work of making a long collation Will be avoided; ninth, the state of every account can be known Within a short time with the mostabsolute eXactness; tenth, the bookfkeepers Work is confined to really important matters, ac counting, controlling, early discovery of errors, dac.; eleventh, intentional falsitications are impossible, or at all events are rendered very difficult, as the press copies can be de I stroyedbut not changed; twelfth, the number of the goods and rolling stock'accounts may be increasedwithout causing very much extra work, and the advantages belonging to double entry more fully realized; thirteenth, the apparatus may be employed in business of any kind and of any proportions. The day-books and the ledger kneed not be altered in the introduction of this system, which in fact does not cause any trouble or diflculty.

What I claim, and desire to secure by Letters Patent of the United States, is-

1. A book keeping apparatus, consisting of a bed having secured thereon aseries of essentially parallel strips, and clips locatedv above the said strips and adapted to hold a sheet of paper thereon, each clip being independent of the other clips so that each of the clips can be raised separately, as and for the purpose set forth.

2. lIn abook keeping apparatus of the class described, the combination, with the bed and the strips secured thereto, of elastic arms fastened to the strips, and plates pivotally connected with each of the said arms and each arranged over one of the strips,substantially as described.

3. In a book keeping apparatusot the class described, the combination, with the bed and thestrips secured thereto, of elastic forks fastened to the strips, and plates pivotally connected with the said forks, said plates being provided with pins adapted to engage recesses in the said. strips, as and for the purpose set forth.

In witness whereof I have hereunto set my hand in the presence of two Witnesses.

GEORG GERCKE, J lVitnesses:

PAUL FISCHER,

JOHN SALoUsKI. 

